https://www.taxtmi.com/caselaws?id=432796 Export-linked service tax refunds cover foreign agent commission, CHA services and banking and financial services. Refund of tax paid on foreign agent commission is admissible where export activity and tax payment are established, and technical or procedural objections alone do not justify denial. For CHA services, certified invoice copies should ordinarily be accepted; originals may be required only for detailed verification, requiring reconsideration of rejected claims. Banking and financial service refunds require factual examination where correlation with exports is disputed, particularly where the claimant conducts only export business. The remaining refund claims require fresh adjudication on the applicable factual verification. en-us Thu, 12 Jan 2023 00:00:00 +0530 Fri, 13 Jan 2023 18:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432796 Export-linked service tax refunds cover foreign agent commission, CHA services and banking and financial services. Refund of tax paid on foreign agent commission is admissible where export activity and tax payment are established, and technical or procedural objections alone do not justify denial. For CHA services, certified invoice copies should ordinarily be accepted; originals may be required only for detailed verification, requiring reconsideration of rejected claims. Banking and financial service refunds require factual examination where correlation with exports is disputed, particularly where the claimant conducts only export business. The remaining refund claims require fresh adjudication on the applicable factual verification. Case-Laws Service Tax Thu, 12 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432796